PENERAPAN TAX PLANNING UNTUK MEMINIMALKAN PAJAK PENGHASILAN YANG TERUTANG BAGI WAJIB PAJAK BADAN PADA PT. PABRIK GULA CANDI BARU SIDOARJO

Muizzah, Nuril (2008) PENERAPAN TAX PLANNING UNTUK MEMINIMALKAN PAJAK PENGHASILAN YANG TERUTANG BAGI WAJIB PAJAK BADAN PADA PT. PABRIK GULA CANDI BARU SIDOARJO. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research was case study at PT. PABRIK GULA CANDI BARU SIDOARJO titled “TAX PLANNING APPLICATION TO MINIMIZE DEBT TAX FOR TAX OBLIGATOR AT PT. PABRIK GULA CANDI BARU SIDOARJO”. The research aimed to find out the debt tax for organization before and after income tax planning also find out about tax problems faced by the company by finding problem solving according to the existed tax rule. In this research, data needed was financial report like, Production price report, profit-loss report, balance report. Analytical tool used were: (1) debt income tax calculation through reconcilliation; (2) Identify the problem solving of organization’s fiscal cost; (3) Analyzing and solving the tax planning of organization fiscal cost (strategy to reduce from tax profit); (4) doing income tax calculation through tax planning; (5) comare the tax reduction before and after tax planning. From above analysis, pure profit before organization tax 2007 which commercially from Rp 7.795.882.000,00 to Rp 10.693.745.000,00, after pure profit planning before tax became Rp 8.727.955.000,00, it would influence the income tax which have to be solved by the organization commercially Rp 2.321.264.500,00 and fiscal way Rp 3.190.623.500,00 to Rp 2.600.886.500,00 after tax planning. There was a tax saving for Rp 589.737.000,00. this saving was income for the company out of the tax, since it was a calculation after taxation. According to above conclusion, the writer concluded that tax planning could be calculated through cost in financial report by doing fiscal correction to the cost in taxation couldn’t be reduced to tax income. By the tax planning, there could minimize the debt tax paid by the organization or tax saving by the organization.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 19 May 2012 03:00
Last Modified: 19 May 2012 03:00
URI: http://eprints.umm.ac.id/id/eprint/5521

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